We're always on the prowl for a good-sounding practice amp in the under-$100 price point. The Dean DA-20 is our latest find, a great little practice amp with a surprisingly good sound for such a small footprint.
The DA-20 pushes its sound out through two 5" speakers, and it has a four-brand EQ to help shape your tone. You can adjust your Treble, Mid-range, and Bass tone, and also reduce or increase the presence -- handy for taming the harshness you can sometimes get with especially "hot" pickups. A built-in headphone jack gives you "silent" practice capability, so you don't keep the neighbors awake during those sleepless nights of practice.
If you're looking for a practice amp with a good sound, at an incredible price, look no further than the Dean DA-20 acoustic amplifier.